The main question is whether the activity of a company which is mainly in the activity of exporting drawings made through computer comes under service to the foreign client, or whether it is sale of a product (drawings).
Company produce mainly computer generated drawings from earlier produced hand made drawings. It also
still produce a small number of drawings made by hand. (inkpen drawings)
a) In case it is a Sale and the full production is exported : Is there any sales taxe or VAT applicable ?
b) In case it is a Service and the full production is exported : Is it correct that the Place of Provision according to Service rules is abroad as the sole customer is located in Europe
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